9911796707
TMI Blog2005 (11) TMI 46X X X X Extracts X X X X X X X X Extracts X X X X ..... ication under the Scheme should have been entertained on the basis of compounding of such offence - - - - - Dated:- 7-11-2005 - Judge(s) : N. DHINAKAR., F. M. IBRAHIM KALIFULLA. JUDGMENT The judgment of the court was delivered by F.M. Ebrahim Kalifulla J.- The appellant is aggrieved against the order of the learned single judge dated August 24, 2000 made in W.P. No. 14234 of 2000 in and by which, the learned judge declined to interfere with the order of the second respondent herein dated February 23, 1999. The sum and substance of the grievance of the appellant was that she was entitled to the benefits of the Kar Vivad Samadhan Scheme, 1998 (in short "the Scheme"), and that her application to derive the benefits under the said Sc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the order impugned in the writ petition dated February 23, 1999, holding that by virtue of the exclusion clause contained in the Scheme the appellant's application under the Scheme has to be rejected. When the appellant challenged the said proceedings in this court, the learned single judge took note of the fact that even though the writ petitioner/appellant compounded the prosecution, the same was accepted only for the assessment years 1980-81 to 1984-85. The learned judge further held that inasmuch as prosecution had already been initiated against the appellant long before the filing of the declaration under section 88, her application came to be rightly rejected. The only other point raised before the learned judge was that the refu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 88, the appellant would be disentitled to claim any benefit under the Scheme. Learned counsel relied upon the decision of the hon'ble Supreme Court in Hemalatha Gargya v. CIT [2003] 259 ITR 1. Having heard learned counsel for the respective parties, we are in full agreement with the learned standing counsel for the respondent. On a perusal of the relevant expressions used in paragraph 95 (i)(a) of the Scheme, we are satisfied that the initiation of the prosecution on or before the date of filing of the declaration under section 88 was sufficient in order to decide as to whether an assessee was entitled for deriving any benefit under the Scheme. As far as the initiation of the prosecution as regards the assessment years 1980-81 to 1984-8 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... admittedly the prosecution was initiated long prior to the coming into force of the Scheme itself and was pending as on the date when the operation of the Scheme was in vogue, it is too late in the day for the appellant to contend that irrespective of the said position, the appellant's application under the Scheme should have been entertained on the basis of compounding of such offence. Therefore, we are unable to appreciate the said contention so raised on behalf of the appellant, which was rightly rejected by the learned single judge. As far as the last contention that the appellant was given the opportunity to appear before the second respondent at 11.30 a.m. on February 25, 1999, but the second respondent had passed the order even tw ..... X X X X Extracts X X X X X X X X Extracts X X X X
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